Accounting mechanism.



C. H. TALLMADGE.

ACCOUNTING MECHANISM.

APPLlcmoN mio luLY I4. me.

1,301,795. Putoulvd Apr. 22, 191).

3 SHEETS-SHEET l.

[V625 .Expenses jy @6I/62761 wm r l ZZO/ 'z-zey Affe C. H. TALLMADGE.

VACCOUNTING MECHANISM. APPLlcAlpn mio lun 14. ma.

Patented Apr. 22, 1919.

3 SHEETS-SHEET 2.

Wb'iwess es.-

C. H. TALLMADGE.

ACCOUNTING MECHANISM. APPLICAIION HLED IULY H, l9l6.

Patented Apr. 22, 1919.

3 SHEETS-SHLU 3.

isters which, for the purpose of explana- UNITED STATES PATENT OFFICE.

CHARLES H. T'ALLMADGE, OF BUFFALO, NEW 'YORK ASSIGNOB T0 WILLIAM' B. HEATH, 0F BUFFALO, NEW 'YORK ACCOUNTING MECHANISM.-

Specication of Letters Patent.

Original application tiled October 10, 1913, Serial No. 794,426. Divided and this application tiled July 14, 1916. Serial No. 109,222.

T o all Iwhom it 15u13/ concern:

Be it known that I, CHARLES'H. TALL- .\r.\oor., a citizen of the United States, residing at Buffalo in the coun-ty of Erie and State of New York, have invented a certain new and useful Improvement in Accounting Mechanism, of which the followin is a full, clear, concise, and exact description, reference being had to the accompanying drawings, forming a part of this specification.

My invention relates to accounting mechanism and one of the principal objects of my invention is to provide a lplurality of totalizers so constructed and connected as to accomplish certain desirable results hitherto unknown in the calculating machine and mechanical accounting arts. The mechanism which constitutes the subject matter of .this specification and-theappended claims finds a large number of uses, one of which is exemplified in my co-pending application, Serial No. 7 94,426, filed October 10, 1913,.of which-this specifica-tion is divisional ever, as I have just intimated the utility of the mechanism presently to-be described in detaily is not limited to carrying ou't in part. the methods of my earlier application hereinbefore referred to, but may be put to various uses. i

The mechanism hereafter described in detail comprises a plurality of totalizers Orregtion I shall describe as adaptedto indicate the magnitude of different relatively generic and vspecific accounts or items in' a system of mechanical bookkeeping or accounting.

My invention providesmeans whereby the totalizers whlchindicate the magnitude of the more genericitems or accounts are operated forwardly and backwardly by and in accordance with the operation .of the more 'specific totalizers connected therewith; means whereby digitation may be e'ected in any of the several orders of the specific totalizers, proper movement being transmitted to the corresponding' orders ot' the more generic .'totalizers. connected therewith; means .whereby carrying from or'der to order ineach totalizer is properly effected, 'and means-whereby the driving motion imparted from specific. totalizers .to their connected common and-more generic totahzer'or totalizers are offset, one against another, to effect the proper actuation of the more generic totalizer, the indication of which is and should be dependent upon the indications of the specific totalizers which indicate the magnitude of the relatively specific items or accounts which go to make up the more generic items or accounts represented by the socalled generic totalizer.

My invention will. be more clearly understood by reference to the accompanying drawings, wherein- Figure 1 is a diagrammatical representation of the manner in which certain classes of debit and credit items or accounts may be combined to render available certain generic information such as, for instance, net assets and net liabilities, expenses and revenues, and surplus and profit, and

Fig. 2 illustrates in detail the manner in which the totalizers are connected together in order to operate in conformity with the diagram of Fig. 1.

Fig. 3 is amore or less diagrammatical end view of the upper part of the structure shown in Fig. 2 andshowing in addition thereto means for effecting digitation of the debit liabilities register; and

Fig. 4 is a diagrammatical front elevation of the means for effecting digitation of the debit liabilities register, the corresponding means for efecting digitation of the credit liabilities register being broken away for the purpose of better illustration.

In the diagram of Fig. 1 under the caption Assets I have'shown two totalizers or registers marked respectively Dn ,arid uCr. In practice means is provided for advancing the several numeral wheels of the 'assets"Dr. and Cn totalizers or registers in accordance with the transactions which require operation of these totalizers lor registers.

The credits to asset accounts are to be sub- .tracted from the debits to asset accounts to securethe net assets.l I have therefore indicated a titalizer marked Net assets which is automaticall, operated to show the difference between t e debits and credits to asset accounts. Fig. 2, which will' presently be described, illustrates the construction and mode of operation of the mechanism effective tov produce this result.

Under the caption Liabilities I have shown two totalizers or registers marked Dix and Cn, these being the totalizers which summate the debits and credit-s to liabilities accounts. 'Ihe totalizer marked Net liabilities bears the same relation to the liabilities debit and credit totalizers as does the net assets totalizer to the debits and credits to assets totalizers, and is operable to display the difference between the debits and credits to liabilities accounts.

The surplus (or deficit) is the difference between net assets and net liabilities, and in Fig. 1 I have represented a totalizer marked Surplus which is operated automatically to display this difference-mother words, to display the surplus. A

The lower half of Fig. 1 represents a similar 'combination of totalizers operating to show the total debits and the total credits to both expense accounts and revenue accounts, and operating also to show net expenses and net revenues, and to show also the difference between net expenses and net revenues, which is the profit tor loss).

Fig. 2 illustrates the mechanlsm necessary to combine or synthesize the totals shown by the specific or' primary totalizers of Fig. 1. It may help in understandin the mechanism of Fig. 2, to point out that the numeral wheels of the totalizermarked Surplus in Fig. 1 must tend to advance in oonformity with the advancement of the corresponding numeral wheels of the net assets totalizer. The numeral wheels of the net assets tot-alizer must tend t0 advance in conformity with the advancement of the corresponding numeral wheels of the totalizer assigned to the totalization of credits 4to asset accounts, but the numeral wheels of the net assets totalizer must also tend to move backwardly in conformi-ty with the rotation of the corresponding numeral wheels of the totalizer assigned to debite to asset accounts. In like manner, the numeral wheels of the surplus register must tend to move not only forwardly in conformity with the rotation of the numeral wheels of the net assets register, but must tend also.to move backwardly in conformity with the rotation of the numeral wheels of the net liabilities register.

In Fig. 2 I have-represented the units, tens and hundreds numeral wheels of the surplus register at 100, 101 and 102. These numeral wheels are loosely mounted u on a shaft 103, the several numeral wheels eing separated by appropriate Vspacers 104, 105,

106, etc. Each numeral wheel is formed integrally with a driving spur gear 107, 108, or 109, as the case may be. Each of these' driving gears is adapted to be rotated by engagement withl a driving inion 110, 111 or 112, as the case may be. t us confine our attention for a. moment to the driving of the units numeral wheel 100 of the surplus register. This units numeral wheel must be advanced when the units numeral wheel of the net assets register is advanced, providing the units numeral wheel of the net liabilities register is at theI moment stationary. AIt also must be driven backwardly when the units numeral wheel of the. net liabilities register is advanced, providing theunits numeral wheel of the net assets register is at that time stationary. rlhe driving pinion 110 is, therefore, formed integrally with the beve-l gear 113 of a difierential gear, the mate 114 of this driving gear 113 being fastened rigidly to the frame, as for example, by means of the fixed journal shaft 115. The common gear 116 is provided with a bevel pinion 117 mounted upon a radial journal mounted in the. common gear 116 in the usual manner. When, therefore, the common gear 116 is rotated, the bevel pinion 117 will roll upon the gear 114 to advance the bevel gear 113 and the driving pinion 110, as a, result of which the rotation of the gear 116 will cause the rotation of the numeral wheel 100. The driving gear 116 of the differential set is in mesh with a. spur gear 118. This gear 118 is a common gear of a differential set similar to that already described, except that the driving gears 119 and 120 are both rotatably mounted upon the journal-shaft 120. The driving gear 119 is formed integrally with a pinion 121, which is in mesh with a gear 122 formed'integrally with the units numeral wheel 123 of the net liabilities register. The other driving gear 120 of the diierential set, whose common gear is shown at 118, is formed integrally with a spur pinion 124 which is in mesh with 4a. spur gear 125 formed integrally with the units numeral wheel 126 of the net assets register.

I shall now stop to describe the operation of this part of the mechanism. If the units numeral wheel 123 of the netliabilities register is advanced in the direction indicated by the arrow upon the spur gear 122, the spur pinion 121 will be rotated in the reverse direction, as indicated by the arrow upon the periphery of this wheel. Movement will be transmitted through the bevel driving gear 119 to the common gear 118 of the differential set, this common gear being caused to rotate in the direction shown by the arrow upon its periphery. Since this common gear 118 is in mesh with the spur gear 116. the latter will be caused to rotate 1n the direction of the arrow upon its periphery; and since the bevel gear 114 is fixed in position, the bevel gear 113 and the spur pinion 110 will be rotated in the direction shown by the arrow upon the periphery of the inion 110. The rotation of the pinion 110 wiil cause the rotation of the gear 107 in mesh therewith, the .latter being rotated in the direction of the arrow upon its periphery. If, therefore, the numeral wheel 123 is turned forwardly one-tenth .of a revolution, the numeral wheel 100 will be turned backwardly one-tenth of a revolution. This, however, is on the assumption that the numerai wheel 126 has neen meanwhile stationary. Let us now assume that the numeral wheel 123 remains .Fixed in iosition while the numeral wheel 126 is adlvanced one-tenth of a revolution. Such rotation of the gear wheel 125 will cause the pinion 124 to rotate in the direction of the arrow upon its periphery. This pinion will, in turn, cause the bevel gear 120 to rotate in the direction of the arrow upon its periphery. This, in turn, will cause the common gearll of the differential set to be rotated in a direction the reverse of that indicated by the arrow upon its periphery. So also, as before, the gears and pinions 116, 110 and 107 will be caused to rotate in directions the reverse of those indicated by the arrows upon their peripheries. This, in turn, will cause the numeral wheel 100 to be turned in the direction the reverse of that indicated by the arrow upon ythe periphery of the associated gear 107. In other words, one-tenth of a forward revolution of the units numeral wheel 126 of the net assets register will cause a corresponding one-tenth 'forward rotation of the units numeral wheel 100 of the surplus register.

The units numeral wheel 123 of the net liabilities register is connected through gearing identical with that already described, as a result of which the forward rotation of the units numeral wheel 130 of the liabilities credit register will cause a corresponding .forward rotation of the units numeral Wheel 123 of the net liabilities register, Whereas a 'forward rotation 'of the units numeral wheel 131 of the liabilities debit register will cause a corresponding backward rotation of the units wheel 123 of the net liabilities register. The operation of the differential gearing is such that the numeral wheels 130 and 131 may rotate simultaneously or at different times, but in any case the units numeral wheel of the net liabilities register will be moved forwardly or backwardly in conformity with the difference in the degree of rotation of the two numeral `wheels 130 and 131. In like manner, the units numerrl wheel 100 of the surplus register will be moved forwardly or backwardly in conformity with the difference in the degree of rotation of the two numeral wheels- 126 and 123.

:Thus far I have described only the driving of the several numeral wheels of units order. The numeral wheels of the teus order are Connected through similar gearing to be operated in the same manner. Thus, for example, the tens numeral wheel 101 of the surplus register will be moved forwardly or backwardly in conformity with the difference in degree of rotation of the tens uu meral wheel 140 of the net liabilities register and the tens numeral wheel 141 of the net assets register. In like manner, the tens numeral wheel 140 of the net liabilities register will be moved forwardly or backwardly in conformity with the difference inthe degree of rotation of the tens numeral wheel 150 of the liabilities credit register and the tens numeral wheel 151 of the liabilities debit register. The hundreds numeral wheels are geared together in the same manner.

Thus far I have not referred to the fact that whenever a numeral wheel of the lower order in any of the totalizers passes from its 9 to its 0 position, it must carry one into the numeral wheel of the same totalizer or register of next higher order. I shall now describe the mechanism for effecting these carr 'ing operations:

T e units numeral wheel 100 of the surplus register is provided with a male Geneva carrying gear 170, the tooth of which is adapted to mesh in a female Geneva gear 171, the position of the carrying tooth being such that the gear 170 will cause the gear 171 to turn a tenth of a complete revolution whenever the numeral wheel 100 passes from its 9 to its 0 position, or vice versa. The female Geneva gear 171 is formed integrally with a bevel gear 172 which meshes with a bevel pinion 173 whose axis of rotation is fixed in position by a journal connected directly 'with the frame of the machine. This bevel pinion, in turn, meshes with a bevel gear 174, which is formed integrally with a similar bevel gear 175, the latter, however, being in mesh with the bevel pinion 176 of a diiferential gear set whose common gear is shown at 177. The bevel pinion 176 is in mesh also with a bevel gear 173, the latter being formed integrally with the driving pinion 111 which meshes with thc driving gear 108 of the tens numeral wheel 101.

lVheu, therefore. the units numeral wheel 100 of the surplus register moves from the 9 to the 0 position in a direction the reverse of that indicated by the arrow upon the associated driving gear 107. thc female Geneva gear 171 will be caused to rotate in the direction of the arrow shown upon its periphery. The gears 172, 173, 174 and 175 will be caused to rotate in the directions indicated by the arrows placed upon their peripheries. -We may assume, in tracing the motion, that the common gear 177 is stationary. The pinion 176 will, therefore, be rotated to transmit motion, direction of the arrow 'shown upon its periphery. The movement of this pinion will, in turn, cause the driving gear 108 associated with the tens numeral wheel 101 to driving pinion 111 in the 125 be rotated for one-tenth of a revolution in 13 tical with that alread the direction of the arrow shown upon its periphery. When, therefore, the units wheel 100 lof the surplus register moves from its 9 to 0 position the tens numeral wheel 101 of the surplus register -wil1 be given a forward rotation of one-tenth of a revolution. Conversely, if the units numeral wheel of the surplus register` is moved backwardly from its 0 to its 9 position, it will in effect subtract one from the tens order by causing the tens numeral wheel to rotate one-tenth of a revolution in the backward direction.

This motion necessary 'for the carrying operation will be transmitted and will have its effect upon the tens numeral wheel, even though the common gear 177 is being rotatedA at the time the carrying 'motion is being transmitted from the units numeral wheel.

The same'sort of carrying mechanism is interposed' between the tens numeral wheel 'and the hundreds numeral wheel of the surplus register, so that each order will carry into or subtract from the', next higher order, as is necessary in order that the correct results .may be displayed. These carrying operations' will take place between any of the orders as may be necessary, regard'less of the direct driving of the numeral wheels of the several orders. In other words, the carrying operations and the direct driving opera# tions may take place simultaneously and without conflicting or interfering with one another.

.It will be unnecessary to describe the mechanism for carrying between the numeral wheels of the several orders of the other registers, because in each instance the carrying mechanism is substantially idendescribed.

The numeral whee s 130, 150 and 180 of the liabilities credit register are provided, as shown, with differential driving and carrying mechanism such as that already described, as a result of which the units numeral wheel 130 is driven by means of the units driving gear 181; the-tens numeral wheel 150 is driven by the tens driving gear 182, vand the hundreds numeral wheel is driven by the hundreds driving gear 183. These driving -gears may be regarded as connected with any suitable drivin mechanism, one form of which has been diagrammatically illustrated at DD in Fig. 2.

Fig. 2 illustrates the whole of the surplus register, as indicated in Fig. 1. It indicates the whole of the net liabilities register. To save confusion, however, in reading the drawing, I have not shown the numeral wheels126,141 and 185 of the net assets reg ister as provided with their carrying and driving mechanism. These numeral wheels are shown in a plane slightly to the rear of that in which the surplus register and net liabilities register are arranged. It will be understood, however, that the net assets register is provided with mechanism for driving it in conformity with the difference between the amounts registered by the assets 'debit register and the assets credit register,

vwheels 181, 151 and 186 of the liabilities debit register fall, however, in a plane to the rear of that in which the registers described above are arranged, and to avoid confusion I have, therefore, illustrated the carrying and driving mechanism associated with these numeral wheels of the liabilities debit register in Figs. 3 and 4. The driving and carrying mechanism comprises the driving pinions 190, 191 and 192 connected with the driving gears 193, 191 and 195 respectively. throu h differential and carrying mechanism identical with that connecting the driving pinions of the credit liabilities register with the driving gears 181, 182, and 183 respectively. The means for actuating the gears 193, 194 and 195 to effect digitation of the credit liabilities register are dia- 4grammatically shown at D.

It will be apparent from the above de1 scription and the showing of Figs..2, 3 and 4 of the drawings, that the net liabilities l register will at all times show the "liflerence between the amounts accumulated in the lia- Abilities credit register and the liabilities debit register, also that the net assets register will show at all times the difference between the accumulations in the assets debit register and the 'assets credit register, and also that the surplus register will show at all times the difference between the accumulations in the net assets register and the net liabilities register.

It will be apparent that theseveral registers may be provided with any number of numeral wheels, all connected together and operating in the manner illustra-ted in Fig. 2in which, for convenience, I have illustrated registers having only three orders of numeral wheels.

The registers or totalizers assigned to expense debits. expense credits; revenue debits, revenue credits, net expenses, net revenues, and profit (or loss) are geared together in a manner identical with that shown in Fig. 2 and particularly described in connection with the upper half of the diagram of Fig. l.

. The classification of accounts in a doubleentry system may be and, in fact, should be such that the profit or loss displayed by the profit register will equal the surplus or deficit displayed by the surplus register' for any given period of time. It is not uncommon to regard the surplus as acclunulating from thcI commencement of the business, while the profit or loss is frequently accumulated for shorter periods of time, as, for example, one your. In order that the profit shall equal -the surplus, it is necessary that both be accumulated from the commencement of the business, or else tha-t both be accumulated for like periods of time, as, for example, one year.

The numeral wheels of the surplus register and the numeral wheels of the profit register may be connected through differential driving mechanism, such as is illustrated in Fig. 2, with the numeral wheels of an equilibrium 'register such as that marlfed with the word Check in Fig. 1. It will be understood that the equilibrium register normally stands at zero. Should an error or errors occur in operating any of theprimary totalizers. viz.; the dehits and credits to assets totalizers, the debits and credits to liabilities totalizers, the debits and credits to expenses totalizers, or the debits and credits to revenue totalizcrs-` the equilibrium register will indicate that an error has occurred. iVhile I have illustrated the mechanism which constitutes the subject matter of my present invention as employed for one specific purpose in a system of mechanical accounting, I wish it to be understood that my invention is not so limited.

What I claim as new and desire to secure by Letters Patent of the United States is:

'1-. In combination threeregisters one of which is arranged to indicate the difference between the indications of the other two, together with means for effecting digitat-ion in any order of either of the .two registers last mentioned and a plurality of differential gear sets, corresponding order sets of all of said registers' being connected with different elements of the sana differential gear set.

2. In combination three registers each comprising a plurality of order sets,'a pluralityo differential gear sets and means -for connecting corresponding orders of said registers with different elements of the same differential gear set, together with' mechanism for effecting dlgitation in any order of two of said registers.

.3. In combination three registers each having a plurality of orders, a plurality of differential gear sets, corresponding orders ot all of the registers being connected with different elements of the same d 'ferential gear set, means for effecting digiintion in any order of two of the registers and differ- -ential carrying mechanism for the other register.

4. In an accounting system two primary registers and a generic register, said registers having the same number of orders, as many differential gear sets as said registers have orders, means for connecting corresponding orders of all of the registers with different elements of the same differential gear set, and means `for effecting digitation in any order of either of said primary registe-rs.

, 5. In an accounting system a combination with a generic register and two relatively specific registers and as many differential gear sets as said registers have orders, corresponding orders of all of the registers being connected with different elements of the same differential gear set` whereby movement imparted to corresponding orders o'f said specific registers is differentialty transmitted to the corresponding order of the generic register.

f3. In an accounting system the combination with two primary registers and a relatively generic register` as manydifferential gear sets as the registers have orders, corresponding orders of the three registers being connected with different elements of the same differential gear set, whereby movement imparted to corresponding orders of said specific registers may be differentially transmitted to the corresponding order ot' the generic register, aud differential carrying mechanism between the several orders of the generic register.

7. In combination three registers all having the same number of orders, as many differential gear sets as the registers have orders, corresponding.orders of said registers being connected with different elements of the same differential gear set, means for effecting digitation in any order of two of said registers and differential carrying mechanisin for the other register.

8. 4In combination three registers, means for connecting each order of one of the registers with the corresponding orders of the other two, and means for effecting digitation in any order of either of the tivo registers last mentioned.

9. in combination two specific registers and a third register common to the other two, and means for connecting each order ot the common register with the corresponding orders of the other registers whereby digitation in any order of either specific register may he transmitted to the corresponding order of the common register 10. In an accounting system a plurality of registers adapted to indicate the magnitude of different generic and specific account-s or items, the several orders of each register assigned to a specific account or ite-m being connected with a corresponding order of a register assigned to a. more generic account or item, and differential carrying mechanism for the registers assigned to more generic accounts or items as aforesaid. 11. In combination three or more registers and a plurality of differential gear sets, corl responding orders of the said registers being connected with different elements of the same differential gear set, and differential carrying mechanism interposed between the several orders of each reglster.

12. In an accounting system a pair of registers assigned to primary items or accounts, a third register assigned tota more generic item or account, as many differential gear sets as the registels have orders, corresponding orders ot' the said registers being connected with different elements of the same differential gear set, and differential carrying mechanism for each of said registers whereby digitation may simultaneously occur in any or all of the orders of the primary registers and whereby the generic register 1s o )erated to display the difference between tlhe indications of the primary registers.

13. In combination three registers each comprising a lurality of orders, differential carrying mec ianism for each of said registers and differential mechanism inter osed between the corresponding order sets o said registers whereby digitation may simultaneously occur in any two or all of the orders of two of said registers and whereby the third register is operated to display the difference between the indications of the other two registers.

14. In combination a plurality of registers assigned to primary items or accounts, a register assigned to a more generic item or account, differential carryin mechanism intei-posed between the severa orders of each of said re isters and differential mechanism interpose between the lseveral orders of said generic register and the corresponding orders of the primary registers, whereby digitation may occur simultaneously in any two or all orders of the primary registers, and whereby the generic register is operated to dis )lay the generic information desired.

l5. he combination with a pair of registers of a third register, means for permanently connecting each order of the first register with each of the corresponding orders of the third register, and means for effecting digitation in one of the air of registers without actuating the ot er of said pair of registers.

In witness whereof, I hereunto subscribe my name this 4th dav of July, A. D. 1916.

UHARLES H. TALLMADGE.

Witnesses:

ARTHUR O. Noa'roN, FRED O. JOHNSON. 

